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"Tax and human rights - much ado about nothing"   flag 

(2018) 16 E-Journal of Tax Research 113
Dattp, Kalmen
E-Journal of Tax Research
Australia

Legislation Cited

Legislation Name Provision
Constitution
Corporations Act 2001 (Cth) s21, s90, s181
Human Rights (Parliamentary Scrutiny) Act 2011 (Cth) s8
Income Tax Act 1986 (Cth) s5
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)
Human Rights and Equal Opportunity Commission Act 1986 (Cth)
Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015 (Cth)
Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Tax Avoidance - A View from the Dark Side" (2016) 39 Melbourne University Law Review 950 Melbourne University Law Review Australia circa 2016 AustLII flag 1
"The Courts and the Parliament" (2013) 87 Australian Law Journal 820 Australian Law Journal Australia circa 2013 Legal Online flag 14
"Directors' Duties and Corporate Social Responsiveness" (2012) 35 University of New South Wales Law Journal 317 University of New South Wales Law Journal Australia circa 2012 AustLII flag 2
"Tax Risk Management Practices and Their Impact on Tax Compliance Behaviour -The Views of Tax Executives from Large Australian Companies" (2011) 9 E-Journal of Tax Research 89 E-Journal of Tax Research Australia circa 2011 AustLII flag 1
Saeed v Minister for Immigration and Citizenship [2010] HCA 23; (2010) 241 CLR 252; (2010) 267 ALR 204; (2010) 84 ALJR 507; (2010) 115 ALD 493 High Court of Australia Australia - Commonwealth 23 Jun 2010 AustLII flag 810
"The dual lives of rights: The rhetoric and practice of rights in America" (2010) 98 California Law Review 277 California Law Review United States circa 2010 HeinOnline / LexisNexis flag 1
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2324
"Tax risk management: evidence from the United States" (2009) 6 British Tax Review 680 British Tax Review United Kingdom circa 2009 Westlaw flag 1
Carr v Western Australia [2007] HCA 47; (2007) 232 CLR 138; 239 ALR 415; (2007) 82 ALJR 1; (2007) 176 A Crim R 555 High Court of Australia Australia - Commonwealth 23 Oct 2007 AustLII flag 348
"From government to governance: External influences on business risk management" (2007) 1 Regulation and Governance 27 Regulation and Governance circa 2007 1
"The Tax Avoidance Culture: Who is Responsible? Governmental Influences and Corporate Social Responsibility" (2006) 59 Current Legal Problems 359 Current Legal Problems United Kingdom circa 2006 flag 1
Bropho v Human Rights & Equal Opportunity Commission [2004] FCAFC 16; (2004) 135 FCR 105; (2004) 204 ALR 761; (2004) 77 ALD 331; [2004] EOC 93-313 Federal Court of Australia Australia - Commonwealth 6 Feb 2004 AustLII flag 167
"From Talk to Walk: The Emergence of Human Rights Responsibilities for Corporations at International Law" (2004) 44 Virginia Journal of International Law 931 Virginia Journal of International Law United States circa 2004 HeinOnline / LexisNexis flag 11
"Tax Administration As Inquisitorial Process And The Partial Paradigm Shift In The Irs Restructuring And Reform Act Of 1998" (2004) 56 Florida Law Review 1 Florida Law Review United States circa 2004 HeinOnline / LexisNexis flag 2
"Tax and corporate responsibility: In my opinion" (2003) 695 Tax Journal 2 Tax Journal United Kingdom circa 2003 flag 1
Brown v FCT [1999] FCA 563; (1999) 42 ATR 118 Federal Court of Australia Australia - Commonwealth 6 May 1999 AustLII flag 159
Taylor v Deputy Commissioner of Taxation [1999] FCA 195; (1999) 42 ATR 220 Federal Court of Australia Australia - Commonwealth 9 Mar 1999 AustLII flag 19
Liedig v Commissioner of Taxation [1994] FCA 1058; (1994) 50 FCR 461; (1994) 121 ALR 561; (1994) 28 ATR 141 Federal Court of Australia Australia - Commonwealth 4 May 1994 AustLII flag 46
"Dependence of Morality on Law, The" (1993) 13 Oxford Journal of Legal Studies 1 Oxford Journal of Legal Studies United Kingdom circa 1993 HeinOnline / LexisNexis flag 3
Woolwich Equitable Building Society v Inland Revenue Commissioners [1992] 3 All ER 820 United Kingdom circa 1992 LexisNexis flag 7
Air Caledonie International v Commonwealth [1988] HCA 61; (1988) 165 CLR 462; (1988) 82 ALR 385; 63 ALJR 30 High Court of Australia Australia - Commonwealth 24 Nov 1988 AustLII flag 182
Hawkins v Clayton [1988] HCA 15; 164 CLR 539 High Court of Australia Australia - Commonwealth circa 1988 AustLII flag 115
Re Bolton; Ex parte Beane [1987] HCA 12; (1987) 162 CLR 514; (1987) 70 ALR 225; 61 ALJR 190; 25 A Crim R 90 High Court of Australia Australia - Commonwealth 9 Apr 1987 AustLII flag 720
Sutherland Shire Council v Heyman [1985] HCA 41; (1985) 157 CLR 424; 60 ALR 1; (1985) 59 ALJR 564; (1985) 56 LGRA 120; 10 ATPR 41-238 High Court of Australia Australia - Commonwealth 4 Jul 1985 AustLII flag 936
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 346
Re Inland Revenue Commissioners v Holmden [1967] UKHL 7; [1968] AC 685; [1968] 1 All ER 148; [1968] 2 WLR 300 House of Lords United Kingdom 13 Dec 1967 BAILII flag 20
Deputy FCT v Brown [1958] HCA 2; (1958) 100 CLR 32; [1958] ALR 285; 11 ATD 374 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 112
Chester v Waverley Corporation [1939] HCA 25; (1939) 62 CLR 1; [1939] ALR 294 High Court of Australia Australia - Commonwealth 6 Jun 1939 AustLII flag 119
Matthews v Chicory Marketing Board (Vic) [1938] HCA 38; (1938) 60 CLR 263; [1938] ALR 370 High Court of Australia Australia - Commonwealth 9 Aug 1938 AustLII flag 217
Scott v Cawsey [1907] HCA 80; (1907) 5 CLR 132; 13 ALR 568 High Court of Australia Australia - Commonwealth 13 Sep 1907 AustLII flag 82
Burrowes, Re; Deputy Commissioner of Taxation, Ex p 22 ATR 885 Australia circa 2004 Legal Online / Westlaw flag 2
Ellenbogen v Commissioner of Taxation (Cth) 19 ATR 736 Australia circa 2004 Legal Online / Westlaw flag 1
4 Taxes The Tax Magazine 4 4 Taxes The Tax Magazine 4 Taxes: The Tax Magazine United States circa 2004 HeinOnline flag 1

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